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Public laws of the State of North-Carolina, passed by the General Assembly [1871-1872]

1871- "79 -Chaptek 58.
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Sec. 32. Every person who shall practice any trade or
profession, or use any franchise taxed by the law ot North
Carolina, without first having paid the tax and obtained a
license as herein required, shall be deemed guilty of a mis-demeanor,
and shall also forfeit and pay to the state a
penalty not to exceed twenty dollars, at the discretion of the
court, and in detank of the payment of such fine, he may
be imprisoned tor not more than one month, at the
discretion ot the court, for every day on which he shall
practice such trade or profession, or use snch franchise ;
which penalty the sheriffof the county in which it has occnrrei 1
shall cause to be recovered before any justice of the peace
of the county.
Sec. 33. The sheriff shall immediately report to the
register of deeds all sums recovered by him as penalties
under this act, and the register shall add three-fourths ot
each penalty recovered to the record of licenses required to
be kept by him ; the other fourth the sheriff may retain.
Schedule C.
Xxpivtr Coaupa-
The taxes embraced in Schedule C, shall be listed and
paid as especially therein directed, and shall be for the
privilege of carrying on the business or performing the act
named :
Section 1. Every express company shall make return to
the public treasurer on or before the first Monday in January,
April, July and October of each year, of the entire gross
earnings and receipts of such company within the state of
North Carolina during the three months next preceding.
The said report shall be verified by the oath of the chief
officer or agent of the company at its principal office in the
state. The said company shall, on or before the third Mon-day
of each of the said months, pay on the gross receipts
two per cent, for each three months, and for failure to make
such report, or pay such tax, the company shall pay as taxes
two thousand dollars, to be collected by such sheriff as the
public treasurer may designate, by distress or otherwise.

1871- "79 -Chaptek 58.
Vctully for l'uil-apgto
take out
BSspositioii of
inonej" recovered
Sec. 32. Every person who shall practice any trade or
profession, or use any franchise taxed by the law ot North
Carolina, without first having paid the tax and obtained a
license as herein required, shall be deemed guilty of a mis-demeanor,
and shall also forfeit and pay to the state a
penalty not to exceed twenty dollars, at the discretion of the
court, and in detank of the payment of such fine, he may
be imprisoned tor not more than one month, at the
discretion ot the court, for every day on which he shall
practice such trade or profession, or use snch franchise ;
which penalty the sheriffof the county in which it has occnrrei 1
shall cause to be recovered before any justice of the peace
of the county.
Sec. 33. The sheriff shall immediately report to the
register of deeds all sums recovered by him as penalties
under this act, and the register shall add three-fourths ot
each penalty recovered to the record of licenses required to
be kept by him ; the other fourth the sheriff may retain.
Schedule C.
Xxpivtr Coaupa-
The taxes embraced in Schedule C, shall be listed and
paid as especially therein directed, and shall be for the
privilege of carrying on the business or performing the act
named :
Section 1. Every express company shall make return to
the public treasurer on or before the first Monday in January,
April, July and October of each year, of the entire gross
earnings and receipts of such company within the state of
North Carolina during the three months next preceding.
The said report shall be verified by the oath of the chief
officer or agent of the company at its principal office in the
state. The said company shall, on or before the third Mon-day
of each of the said months, pay on the gross receipts
two per cent, for each three months, and for failure to make
such report, or pay such tax, the company shall pay as taxes
two thousand dollars, to be collected by such sheriff as the
public treasurer may designate, by distress or otherwise.